Service tax on pickup van under reverse charge

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Querist : Anonymous

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Querist : Anonymous (Querist)
08 August 2012 We are working in a PSU where PicK Van has been taken on rent whether we are Liable to Pay service tax under reverse charge . Since Revesre charge applicable on Motor vehicle designed for Carry pasanager but pickup van has been not disged for carry passanger.

08 August 2012 refer notification 15/2012 which speaks about reverse charge mechanism. The same is silent on goods transport. Hence it is not applicable.

08 August 2012 The terms of the Notification No. 30/2012-ST is very clear to demand service tax from recipient in reverse charge manner.




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